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COLLECTOR OF SALES TAX, COLLECTORATE OF SALES TAX, CUSTOM HOUSE, LAHORE versus AVARI HOTEL LIMITED, LAHORE

Section 2 (28) (33) (35) (41), 3 AA and 14 Prohibition (Enforcement) Order (4 of 1979), Art 17 Punjab Prohibition (Enforcement Head) Rules, 1979, R12 Constitution of Pakistan (1973) ), Arts 185 (3) and 199 require liquor retailer registration request) Regulations, 1979 In order to sell wine to wine holders, respondents have requested sales tax registration at liquor shops Challenged the validity of the notices given to them, the High Court allowed the constitutional petition on the ground that the respondents were not providing alcohol to the public in a meaningful way. Section 2 (28) of the Sales Tax Act, 1990, because the aforementioned supply was limited in number and could not be termed as ordinary - as it is supplied by the appellants to the general public. It was that the permit room was supplying alcohol to alcohol. There was a "supply" under section 2 (33) of the Sales Tax Act 1990, and thus taxable activity under section 2 (35) of the Sales Tax Act, thus the defendant engaged in the taxable retail business was responsible The request for retailers to be registered as respondents was that they were already registered for sales tax supply and services as a hotel, not required to register as retailers for the second time. Taxing as a Thai idity hotel and / or alcohol supply was separate and should be treated as such because of the combustion Dugan could not approve of his request that once he was registered as a hotel tax payer, he would not have to be registered a second time as a liquor retailer. top civil advocates from Kamalia Musa lawyer